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BETWEEN
AND
AND
DESIRING to amend the Agreement between the Kingdom of Belgium and the State of Malta for the
avoidance of double taxation and the prevention of fiscal evasion, and the Protocol, signed at Brussels
on 28 June 1974, as amended by the supplementary Agreement signed at Brussels on 23 June 1993,
The text of Article 26 of the Agreement is deleted and replaced by the following:
“1. The competent authorities of the Contracting States shall exchange such information as is
foreseeably relevant for carrying out the provisions of this Agreement or to the
administration or enforcement of the domestic laws concerning taxes of every kind and
description imposed by or on behalf of the Contracting States, insofar as the taxation
thereunder is not contrary to the Agreement. The exchange of information is not restricted
by Articles 1 and 2.
(a) to carry out administrative measures at variance with the laws and administrative
practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal
course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial,
commercial or professional secret or trade process, or information, the disclosure
of which would be contrary to public policy (ordre public).
Each of the Contracting States shall notify the other Contracting State, through diplomatic channels, of
the completion of the procedures required by its law for the bringing into force of this Protocol. The
Protocol shall enter into force on the date of the later of these notifications and its provisions shall
have effect:
a) with respect to taxes due at source on income credited or payable on or after January 1 of
the year next following the year in which the Protocol entered into force;
b) with respect to other taxes charged on income of taxable periods beginning on or after
January 1 of the year next following the year in which the Protocol entered into force;
c) with respect to any other taxes imposed by or on behalf of the Contracting States, on any
other tax due in respect of taxable events taking place on or after January 1 of the year
next following the year in which the Protocol entered into force.
ARTICLE III
This Protocol, which shall form an integral part of the Agreement, shall remain in force as long as the
Agreement remains in force and shall apply as long as the Agreement itself is applicable.
IN WITNESS WHEREOF, the undersigned duly authorised thereto by their respective governments,
have signed this Protocol.
DONE in duplicate at Brussels, on this .............. day of January 2010, in the English language.